The Sales Price Variance Was:
A) $15,000 Unfavorable

$\begin{array}{lll}\text { Item to Classify}&\text { Standard }&\text {Actual }\\\text { Sales Revenue } & 820,000 & 835,000 \\\text { Wages } & 125,000 & 128,000 \\\text { S\&A Expenses } & 400,000 & 408,000 \\\text { Cost of Goods Sold } & 608,000 & 600,000\end{array}$ The sales price variance was:

A) $15,000 unfavorable.
B) $7,000 favorable.
C) $15,000 favorable.
D) $7,000 unfavorable.

Correct Answer:

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